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Service Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Levy of service tax - Business Support Service or not - it is ...


No Service Tax Liability for Recognized Players Employed by Franchisees under Business Support Service Category.

January 24, 2023

Case Laws     Service Tax     AT

Levy of service tax - Business Support Service or not - it is abundantly clear that a person who has earned the reputation and recognition as a player is employed by the franchisee and it is not the other way round - the employer-employee relationship cannot be disputed - the Appellants are not liable to service tax under the Business Support Service - AT

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